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of <h1>Nagaland Extends GSTR-1 Filing Deadline for New Taxpayers to March 2019 u/s 148 GST Act 2017.</h1> The Government of Nagaland has issued a notification to amend a previous directive regarding the deadline for newly migrated taxpayers to submit their outward supplies details in FORM GSTR-1. Under the powers granted by section 148 of the Nagaland Goods and Services Tax Act, 2017, the amendment changes the period from 'July 2017 to September 2018' to 'July 2017 to December 2018' and extends the deadline from '31st December 2018' to '31st March 2019.' This adjustment aims to provide additional time for compliance with the GST filing requirements.
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